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Transfer pricing briefing for September 2014

Speed read

Poland’s thin cap rules are becoming less generous: the limitation on deductible interest looks likely to be based on a much lower gearing ratio; and the definition of a connected loan becomes stricter. India’s preoccupation with marketing intangibles looks set to continue: the extent to which marketing costs incurred locally, for promoting the business in India, constitute an international service, rather than purely supporting the local business, is in contention once again.

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